Jamie M. Wilks

Jamie M. Wilks

Toronto

Brookfield Place, Suite 4400

181 Bay Street

Toronto, Ontario M5J 2T3

t:
416.865.7804

e:
jamie.wilks@mcmillan.ca

overview

Jamie is a commodity tax, customs and international trade lawyer at McMillan LLP. His taxation practice focuses on commodity taxes, such as excise duties and taxes, provincial retail sales taxes (PST) and multi-stage value-added taxes (VAT), including the Goods and Services Tax (GST), the Harmonized Sales Tax (HST) and the Québec Sales Tax (QST), including the e-commerce initiatives requiring non-resident suppliers to collect QST from Québec consumers (to impose the so-called "netflix tax") that took effect in 2019.

He advises on how to minimize or eliminate tax and duty costs, assists in obtaining duty and tax refunds, and has successfully disputed proposed and actual assessments resulting in substantial savings for clients. He advises on customs tariff classification, valuation and tariff treatment (origin) of imported goods to ensure compliance, and to minimize or eliminate duties, to the extent possible.

Advising corporate directors and officers concerning their duties and obligations to ensure their companies comply with tax and other laws, including to avoid personal liabilities and offences

Jamie has advised clients on how to comply with a wide range of international economic and trade sanctions, including against Russia, Ukraine, and the boycotts against Syria and Iran, sought and obtained comfort letters from Global Affairs Canada to confirm that proposed transactions do not contravene sanctions, prepared and submitted applications to obtain export permits/licences, and represented clients in defending against enforcement actions for alleged contraventions of sanctions.

Jamie has advised clients from a broad range of industries and sectors including major national and international financial institutions, private and public investment funds, real estate conglomerates, public corporations, telecommunications and technology companies, advertising agencies, retailers, manufacturers, health care, entrepreneurs and non-profit organizations.

Jamie has written extensively for various publications and spoken on numerous occasions at conferences and symposiums on many different aspects of commodity taxation, customs and trade law, and has prepared submissions on behalf of the Canadian Bar Association (CBA) Commodity Tax, Customs and Trade Section to the Canada Revenue Agency and Department of Finance relating to proposed GST/HST amendments and GST/HST administrative interpretations and policies.

Publications

Budget 2019: New Excise Duty Regime For Three New Classes of Legalized Cannabis Products, and GST/HST Amendments for Health Care and Zero-Emission Passenger Vehicles

Recognized by Best Lawyers in Canada (2020) as a leading lawyer in the area of Tax Law

Recognized in the 2019 Canadian Legal Lexpert Directory as a Repeatedly Recommended lawyer in the area Commodity Tax/Customs

Recognized in the Best Lawyers in Canada (2019) as a leading practitioner in the area of Tax Law

Recognized in the Best Lawyers in Canada (2018) as a leading practitioner in the area of Tax Law

Recognized in the Canadian Legal Lexpert Directory 2016 as a leading lawyer in the area of Commodity Tax/Customs

Jamie is a commodity tax, customs and international trade lawyer at McMillan LLP. His taxation practice focuses on commodity taxes, such as excise duties and taxes, provincial retail sales taxes (PST) and multi-stage value-added taxes (VAT), including the Goods and Services Tax (GST), the Harmonized Sales Tax (HST) and the Québec Sales Tax (QST), including the e-commerce initiatives requiring non-resident suppliers to collect QST from Québec consumers (to impose the so-called "netflix tax") that took effect in 2019.

He advises on how to minimize or eliminate tax and duty costs, assists in obtaining duty and tax refunds, and has successfully disputed proposed and actual assessments resulting in substantial savings for clients. He advises on customs tariff classification, valuation and tariff treatment (origin) of imported goods to ensure compliance, and to minimize or eliminate duties, to the extent possible.

Advising corporate directors and officers concerning their duties and obligations to ensure their companies comply with tax and other laws, including to avoid personal liabilities and offences

Jamie has advised clients on how to comply with a wide range of international economic and trade sanctions, including against Russia, Ukraine, and the boycotts against Syria and Iran, sought and obtained comfort letters from Global Affairs Canada to confirm that proposed transactions do not contravene sanctions, prepared and submitted applications to obtain export permits/licences, and represented clients in defending against enforcement actions for alleged contraventions of sanctions.

Jamie has advised clients from a broad range of industries and sectors including major national and international financial institutions, private and public investment funds, real estate conglomerates, public corporations, telecommunications and technology companies, advertising agencies, retailers, manufacturers, health care, entrepreneurs and non-profit organizations.

Jamie has written extensively for various publications and spoken on numerous occasions at conferences and symposiums on many different aspects of commodity taxation, customs and trade law, and has prepared submissions on behalf of the Canadian Bar Association (CBA) Commodity Tax, Customs and Trade Section to the Canada Revenue Agency and Department of Finance relating to proposed GST/HST amendments and GST/HST administrative interpretations and policies.